Teaching

Teaching program

The Teaching program of the Department of "Financial Accounting and Auditing" comprehends on the one hand the external financial accounting and reporting of companies – in normative and conceptual respects – according to the German Commercial Code (HGB) and the International Financial Reporting Standards (IFRS) which is taught during the teaching program for Bachelors in the courses “Financial Reporting I and II” and during the teaching program for Masters in the courses “Financial Reporting under IFRS” and “Consolidated Corporate Reporting”. On the other hand the domains “Business Valuation and Analysis” and “Auditing and Corporate Disclosure” are subject of the teaching program for Masters, too.

Teaching goals

The students gain skills which enable them to prepare, audit and analyse a company’s financial statements as well as to manage a company on the basis of financial accounting data. They are equally requested to question current concepts and conventions of financial accounting critically. Thus, the Department of "Financial Accounting and Auditing" prepares the students for tasks particularly in the areas Auditing, Financial Accounting, Controlling and Business Administration.